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V0369-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

30% reduction possible on severance pay based on irregular earnings origin

The consultant asks whether a 30% reduction on their 2025 severance pay can be applied due to irregular earnings. The DGT distinguishes between dismissal and mutual agreement to determine the applicability of the reduction.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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